H. Nouri et Rj. Parker, THE RELATIONSHIP BETWEEN BUDGET PARTICIPATION AND JOB-PERFORMANCE - THE ROLES OF BUDGET ADEQUACY AND ORGANIZATIONAL COMMITMENT, Accounting, organizations and society, 23(5-6), 1998, pp. 467-483
This study explores the linkages between budget participation and job
performance. In the proposed theoretical model, budget participation a
ffects job performance via two intervening variables: budget adequacy
and organizational commitment. Accordingly, budget participation leads
to high budget adequacy which, in turn, increases job performance dir
ectly and indirectly via organizational commitment. To test the propos
ed relationships, a survey questionnaire was administered to managers
of a large American corporation. The results of path analysis support
the hypothesized relationships. (C) 1998 Elsevier Science Ltd. All rig
hts reserved.